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Tuesday, September 16, 2025

Tag: Income-tax Act 1961

Section 194LBA – Certain Income from units of Business Trust

Section 194LBA of the Income Tax Act, 1961 has been inserted with effect from 1st October, 2014. The provisions of the same are explained hereunder…

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CPC(TDS) Advisory Communication regarding “Aggregated TDS Compliance” at Organization’s PAN Level

CPC (TDS) has issued a letter to all deductors with information regarding the release of new feature Aggregated TDS Compliance at Organizations PAN level. The letter…

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CPC(TDS) Advisory Communication regarding Certificate u/s 197/197A for Lower or No Deduction of Tax

CPC(TDS) has issued a letter to all deductors regarding clarification of Lower Deduction/No deduction u/s 197 or 197A The letter produced is here as under: Date…

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How to pay Advance Tax for Asstt. Year 2014-15?

PAYMENT OF ADVANCE U/S. 207, 208, 209, 210 AND 211 OF THE INCOME TAX ACT, 1961 Payment of advance tax is governed by sec. 207,208,209,210…

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Tax Liability and Exemptions after retirement/superannuation

On the matter of tax exemption or liability after retirement / superannuation let us have a look at the basic provision related to tax-ability of…

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No deduction in certain cases – specified payment under section 197A(1F)

SECTION 197A OF THE INCOME-TAX ACT, 1961 – DEDUCTION OF TAX AT SOURCE – NO DEDUCTION IN CERTAIN CASES – SPECIFIED PAYMENT UNDER SECTION 197A(1F)…

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